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Archived - Tariff Notice – 28

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December 21, 2007

Excise Act, 2001 Changes

On December 14, 2007 Bill C-28, An Act to implement certain provisions of the budget tabled in Parliament on March 19, 2007 and to implement certain provisions of the economic statement tabled in Parliament on October 30, 2007 (Budget and Economic Statement Implementation Act, 2007) received Royal Assent. Therein certain rates of excise duty and additional duty imposed under the Excise Act, 2001 were raised effective January 1, 2008.

Please refer to the table below, which identifies tobacco products under their tariff classification numbers.

Additional information on this topic is available by contacting your nearest Canada Revenue Agency regional excise duty office.

Economic Statement 2007 Tobacco Excise Duty and Additional Duty Changes in Effect January 1, 2008

Product Classification
Number
Excise Duty Excise Duty 1 Excise Duty 2
Cigars 2402.10.00.10
2402.10.00.90
$18.50/1000 cigars E21: $0.067 (S)* E1: 67% (V)**
Cigarettes 2402.20.00.10
2402.20.00.20
  E2: $85.00  /1000 cigarettes  
Tobacco sticks 2402.20.00.10
2402.20.00.20
  E22: $63.25  /1000 sticks  
Raw leaf tobacco 2401.10.10.00
2401.10.91.00
2401.10.99.10
2401.10.99.20
2401.10.99.30
2401.10.99.90
2401.20.10.00
2401.20.90.10
2401.20.90.91
2401.20.90.92
2401.20.90.93
2401.20.90.99
2401.30.00.00
$1.572/KGM    
Manufactured tobacco other 2403.10.00.10
2403.10.00.20
2403.10.00.90
2403.91.10.00
2403.91.20.00
2403.91.90.00
2403.99.10.00
2403.99.90.10
2403.99.90.90
$57.85  /KGM    

*  specific duty rate
** ad valorem duty rate